As of March 2024, the estimated population of Togo is 9,053,799 people.
The currency in Togo is the West African CFA franc (XOF). The currency symbol is F.CFA.
Employment contracts made for indefinite terms are considered permanent. They are the default contract type and are used by employers except when they can justify a situation that motivates using another type of contract. Permanent contracts can be concluded on a full-time or part-time basis.
Employment contracts are concluded freely and recorded in forms convenient for the contracting parties to adopt. When written, the employment contract is drawn up in the official language of the Togolese Republic and is exempt from all stamp and registration duties. The employment contracts must mention the sectoral collective agreement to which they are subject or, in default, the Interprofessional collective agreement. Contracts must also include the provision for trial periods in writing. Contracts concluded to be executed in the territory of the Togolese Republic and drawn up in a foreign language are translated into the official language of the Togolese Republic. Fixed-term contracts must be concluded in writing.
Employers can hire temporary workers through a temporary employment agency. The temporary workers are not part of the workforce of the user company. The user company pays the agency for its workers, and the agency is responsible for paying its workers. The user company is responsible for establishing and respecting working standards, including measures relating to health, safety, and hygiene in the workplace. The temporary employment agency ensures that the user company implements standards and safety, health, and hygiene measures at work. The agency is responsible for complying with social security contributions and health insurance rules. Employers are prohibited from using temporary workers to replace striking employees or having those workers carry out particularly dangerous work.
Employment contracts in Togo can include a probationary period to evaluate the professional qualities of employees or for employees to assess the work conditions, life, remuneration, hygiene, safety and health at work, etc. The probationary period must be expressly mentioned in the employment contract, and its possible renewal notified for the same or shorter period. Probationary period for long-term fixed-term contracts cannot exceed 1 month and is non-renewable. The duration of the probationary period in case of permanent contracts is as follows: 8 days, renewable once for employees paid by the hour 1 month, renewable once for employees paid monthly 3 months, renewable once for supervisors, technicians, and the like 6 months, non-renewable for executives and similar Except for specific clauses in the employment contract or collective agreements, the probation provided for in the contract can end at any time by the will of either party, without reason or compensation, subject to compliance with a notice period of 48 hours.
The standard weekly working hours are 40 hours in Togo. The legal working hours on agricultural farms are set at 2400 hours per year. The government grants a special exemption in certain strategic sectors with strong economic and social impact, increasing the weekly working time to 48 hours. The daily duration of work cannot exceed 10 hours. Hours worked beyond this duration are considered overtime hours, giving entitlement to a salary increase. When it is necessary to carry out preparatory or additional work essential to the general activity of the company and which cannot be carried out within the limit of the normal daily working hours, employees assigned to said work may be allowed to work beyond the maximum duration, within the maximum daily limit of 12 hours.
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Employees acquire the right to paid leave at the rate of 2.5 days per month of effective service. The right to leave is acquired after a period of effective service of 1 year. However, the parties to the contract may agree to enjoy this right pro rata after 6 consecutive months of work. Employees are paid compensation for their annual leave based on the average salary, excluding any bonuses. The actual enjoyment of leave may be postponed by agreement of the parties, but the period of service giving rise to leave entitlements may not exceed 2 years. In the case of termination or expiration of the contract before the employee has acquired the right to leave, compensation is granted in lieu of leave.
Employees are entitled to 5 days of fully paid sick leave annually. Sick leave for long-term illness depends on the service of the employee as follows: Maximum of 30 days at half-salary, if the employee has less than 1 year of seniority Maximum of 2 months at half-salary, if the employee has more than 1 year and less than 5 years of seniority Maximum of 4 months at half-salary, if the employee has more than 5 years of seniority
Employees have the right to suspend their employment contracts for 14 weeks at the time of their delivery, including 6 weeks after delivery. When the birth takes place after the date which was presumed, the leave taken previously is, in all cases, extended until the effective date, and the duration of the leave to be taken necessarily after childbirth is not reduced. The suspension can be extended by 3 weeks in case of duly documented illness resulting from pregnancy, childbirth, or in case of multiple pregnancies or for causes concerning the child's health. During the suspension period, employees are entitled to compensation equal to the salary they received at the time of the suspension; the National Social Security Fund pays half the salary, and the other half is the employer's responsibility. The employer cannot terminate the employment contract of the female employee during the maternity leave.
Togo Labor Code does not provide for any paternity leave, however, the Interprofessional Collective Agreement provides 2 days of paid paternity leave to fathers in the event of birth of their child.
Permanent employment contracts can be terminated by either party by giving notice to the other party. Unless more favorable provisions of conventions or collective work agreements, the duration minimum notice period is equal to: 15 days for employees paid by the hour One month for employees paid monthly 3 months for supervisors, executives, and the like. During the notice period, employers and employees are required to respect all obligations incumbent upon them. Employees are entitled to 1 day off per week during notice for searching for new jobs. Employees are entitled to compensation in lieu of a notice period if it is not followed or partially implemented.
Permanent employees who have worked for at least a year for the same employer have the right to severance pay at the termination of their employment contract, except in case of serious misconduct. The amount of severance pay is calculated as follows: 35% of the average monthly overall salary per year of presence for the first 5 years 40% of the average monthly overall salary per year from the sixth to the tenth year inclusive 45% of the average monthly overall salary per year beyond the tenth year.
The legal retirement age is 60 years in Togo (55 years for permanent state employees). They must have at least 180 months of insurance and cease all salaried activities to be eligible for the old age pension. There is also an option of early retirement. The insured who have completed at least 12 months of insurance and have reached the age of 60, and cease all salaried activity even though they do not meet the condition of 180 months of insurance receive an old-age allowance in a single payment. The annual amount of the old age or early pension is equal to 20% of the average annual remuneration of the employee during the 5 years before retirement. If the total months of insurance and exceeds 180, the percentage is increased by 1.33% for each period of 12 months beyond 180 months. The minimum pension amount is 60% of the guaranteed minimum Interprofessional wage, and the maximum is 80%. The old age allowance is a lump sum of the insured’s average monthly earnings in the last 5 years multiplied by the number of 12-month coverage periods. The pension is funded by contributions to social security made by employees and employers.
Togo's National Social Security Fund grants pensions to survivors of its insured members who die. The deceased member must have been receiving or entitled to an old-age or disability pension or had at least 180 months of insurance for survivors to be eligible for a pension. Eligible survivors include spouses aged 40 or more who were married to the deceased member for at least 1 year, or had a child with the deceased, or was pregnant at the time of death, and dependent children up to the age of 16 years or 21 years if they are a student or disabled. The survivors receive a lump sum allowance if the deceased member was not eligible for a pension or had less than 180 months of insurance. The amount of pension granted to the surviving spouse is equal to 50% of the pension the deceased member received or was entitled to. The pension ceases upon remarriage. In the case of dependent children, the pension amount is 25% of the pension the deceased member received or was entitled to. Survivors are also eligible for benefits in case of the death of an employee due to a work accident or occupational disease. The amount of pension granted to the surviving spouse is equal to 50% of the pension the deceased member received or was entitled to for disability due to a work accident. In the case of dependent children, the amount of the pension is 40% of the pension the deceased member received or was entitled to receive.
Togo's National Social Security Fund grants disability pensions to its insured members who become disabled before 60. They must have completed at least 120 months of insurance with the Fund, including 6 months during the last 12 calendar months preceding the start of the incapacity leading to disability. The insured person recognized as disabled and who has completed less than 120 months of insurance may claim a disability allowance in the form of a single payment if they have a disability level of 66% or more. The annual amount of the old age or early pension is equal to 20% of the average annual remuneration of the employee during the 5 years before retirement. If the total months of insurance and exceeds 180, the percentage is increased by 1.33% for each period of 12 months beyond 180 months. The minimum pension amount is 60% of the guaranteed minimum Interprofessional wage, and the maximum is 80%. In case of disability due to a work accident or occupational disease, employees are entitled to benefits depending on the degree and type of disability. They are also entitled to reimbursement of costs relating to health care following their work accident and other related costs.
The Tax Code of Togo subjects both residents and non-residents to income tax. The residents are taxed on their worldwide income, while non-residents are taxed on their income from sources in Togo. Tax residents are those who are domiciled in Togo, or have the center of their economic interests in Togo, or have resided in Togo for more than 6 months in a year. Income tax is established on all personal resources of the taxpayers. Income tax is due annually on profits or income from Togolese or foreign sources that the taxpayer realizes or disposes of during the same year. The tax year in Togo is the calendar year, January 1 to December 31. For tax calculation, the annual net taxable income rounded down to the lowest thousand is subject to progressive tax rates, from 3% to 35%.
Togo offers its visitors the following 4 types of visa, depending on the reason for travel:
Foreign nationals who wish to work in Togo must obtain an immigration visa and then apply for a residence permit upon arrival. They must submit an entry authorization issued by the Ministry of Security. There are 3 types of residence permits available to applicants: Temporary residence permit valid for 1 year at XOF 200,000 (West African CFA francs) Ordinary residence permit with a validity of 3 years at XOF 500,000 Privileged residence permit with a validity period of 5 years at XOF 800,000
